Purpose Collective employer representation in the UK has changed in fundamental ways in recent decades. Collective bargaining has declined and instead, the authors have seen the emergence of a significant new form of collective organisation, the employer forum (EF), which promotes good corporate...

It is, first of all, argued in this article that the self-employed constitute a professional category for which the descriptive representation in politics does make a difference. Parallels with the representation of women and ethnic minorities are drawn. Next, it is investigated whether the...

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount. However, valuing this recoverable amount is...

It is, first of all, argued in this article that the self-employed constitute a professional category for which the descriptive representation in politics does make a difference. Parallels with the representation of women and ethnic minorities are drawn. Next, it is investigated whether the...

It is, first of all, argued in this article that the self-employed constitute a professional category for which the descriptive representation in politics does make a difference. Parallels with the representation of women and ethnic minorities are drawn. Next, it is investigated whether the...